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    City of Manila v. Grecia - Cuerdo DIGEST

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    Jaypoll Diaz
    This case digest summarizes a case regarding jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the Regional Trial Court (RTC) in a local tax case. The City of Manila assessed taxes against private respondents for 2002. Respondents filed a complaint with the RTC seeking refund or recovery of taxes. The RTC granted an injunction, which petitioners appealed. The Court of Appeals dismissed the petition, saying jurisdiction was with the Court of Tax Appeals (CTA). The Supreme Court agreed, finding that since tax refund appeals fall under the CTA's jurisdiction, petitions for certiorari over interlocutory RTC orders in such cases should also be filed with the CTA. This maintains consistency

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    © All Rights Reserved
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    City of Manila v. Grecia - Cuerdo DIGEST

    Uploaded by

    Jaypoll Diaz
    1K views2 pages
    This case digest summarizes a case regarding jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the Regional Trial Court (RTC) in a local tax case. The City of Manila assessed taxes against private respondents for 2002. Respondents filed a complaint with the RTC seeking refund or recovery of taxes. The RTC granted an injunction, which petitioners appealed. The Court of Appeals dismissed the petition, saying jurisdiction was with the Court of Tax Appeals (CTA). The Supreme Court agreed, finding that since tax refund appeals fall under the CTA's jurisdiction, petitions for certiorari over interlocutory RTC orders in such cases should also be filed with the CTA. This maintains consistency

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    CIVIL PROCEDURE

    Original Title

    1. City of Manila v. Grecia - Cuerdo DIGEST

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    This case digest summarizes a case regarding jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the Regional Trial Court (RTC) in a local tax case. The City of Manila assessed taxes against private respondents for 2002. Respondents filed a complaint with the RTC seeking refund or recovery of taxes. The RTC granted an injunction, which petitioners appealed. The Court of Appeals dismissed the petition, saying jurisdiction was with the Court of Tax Appeals (CTA). The Supreme Court agreed, finding that since tax refund appeals fall under the CTA's jurisdiction, petitions for certiorari over interlocutory RTC orders in such cases should also be filed with the CTA. This maintains consistency

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    1K views2 pages

    City of Manila v. Grecia - Cuerdo DIGEST

    Uploaded by

    Jaypoll Diaz
    This case digest summarizes a case regarding jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the Regional Trial Court (RTC) in a local tax case. The City of Manila assessed taxes against private respondents for 2002. Respondents filed a complaint with the RTC seeking refund or recovery of taxes. The RTC granted an injunction, which petitioners appealed. The Court of Appeals dismissed the petition, saying jurisdiction was with the Court of Tax Appeals (CTA). The Supreme Court agreed, finding that since tax refund appeals fall under the CTA's jurisdiction, petitions for certiorari over interlocutory RTC orders in such cases should also be filed with the CTA. This maintains consistency

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Diaz, Jayson Paolo DM.

    Civil Procedure Case Digest


    2nd Year - Wesleyan Law School

    City of Manila V. Grecia Cuerdo

    FACTS:

    City of Manila through its treasurer Liberty Toledo assessed taxes from Jan. to Dec.
    2002 against private respondent SM Mart Inc. et al.

    On Jan. 24, 2004, respondents filed with the RTC the complaint Refund or Recovery of
    Illegally and/or Erroneously Collected Local Business tax, Prohibition with prayer to
    issue TRO and writ of preliminary injunction before Grecias sala. Private respondents
    even amended the complaint alleging that, in relation to Sec. 14-21 of Revised Revenue
    Code of Manila were violative of double taxation.

    RTC granted the injunction of the respondents, then the petitioners filed Motion for
    Reconsideration but the RTC denied it.

    Petitioners then filed a Special Civil Action for certiorari under Rule 65 of Rules of Court

    CA dismissed the petition holding that it has no jurisdiction over the petition, saying that
    the jurisdiction is vested on the Court of Tax Appeals.

    ISSUE:

    Whether or not Court of Tax Appeals has jurisdiction over the Special Civil Action for
    certiorari assailing an interlocutory order issued by the RTC in a local tax case.

    RULING:

    The Supreme Court agrees with the ruling of the CA. Since the appellate jurisdiction for
    tax refund is vested in the CTA. Petition for Certiorari seeking nullification of an
    interlocutory order issued in the case should be likewise be filed in CTA. To rule
    otherwise would lead to an absurd situation where 2 courts decides on the same case.

    In order for any appellate court to effectively exercise its appellate jurisdiction, it must
    have the authority to issue, among others, a writ of certiorari. In transferring exclusive
    jurisdiction over appealed tax cases to the CTA, it can reasonably be assumed that the
    law intended to transfer also such power as is deemed necessary, if not indispensable,
    in aid of such appellate jurisdiction. There is no perceivable reason why the transfer
    should only be considered as partial, not total.

    Consistent with the above pronouncement, the Court has held as early as the case of
    J.M. Tuason & Co., Inc. v. Jaramillo, et al. [118 Phil. 1022 (1963)] that if a case may be
    appealed to a particular court or judicial tribunal or body, then said court or judicial
    tribunal or body has jurisdiction to issue the extraordinary writ of certiorari, in aid of its
    appellate jurisdiction. This principle was affirmed in De Jesus v. Court of Appeals (G.R.

    Page 1 of 2
    Diaz, Jayson Paolo DM.
    Civil Procedure Case Digest
    2nd Year - Wesleyan Law School

    No. 101630, August 24, 1992) where the Court stated that a court may issue a writ of
    certiorari in aid of its appellate jurisdiction if said court has jurisdiction to review, by
    appeal or writ of error, the final orders or decisions of the lower court.

    Page 2 of 2

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